Number: RS22488
Title: Lesser-Known Tax Provisions in H.R. 5970 (Estate Tax and Extension of Tax Relief Act of 2006)
Authors: Erika Lunder, American Law Division 
Abstract: H.R. 5970, passed by the House on July 28, 2006, is gaining headlines as the "trifecta bill" containing three important legal changes: estate tax reduction, a minimum wage increase, and the extension of expiring tax provisions. The bill also contains a number of tax amendments that are receiving little public attention and a title amending the Surface Mining Control and Reclamation Act. This report summarizes the tax provisions in the bill, emphasizing the less-publicized tax provisions in Title II, Subtitle B.
Pages: 6
Date: August 3, 2006